How is maternity leave considered? Sick leave for pregnancy and childbirth

From January 1, 2017, the conditions for calculating maternity benefits have changed. Now contributions are mandatory health insurance in connection with maternity are under the jurisdiction of the Federal tax service and are regulated by Ch. 34 of the Tax Code of the Russian Federation. When calculating maternity benefits, average earnings are taken into account, which includes all types of payments and other monetary rewards to the insured person, for which insurance premiums to the Social Insurance Fund until December 31, 2016 inclusive. In this article we will talk about how to correctly calculate maternity payments, depending on various conditions.

Maternity payments in 2017

The general formula for calculating maternity payments is as follows: Income for the 2 calendar years preceding maternity leave is divided by 731 (or 730) - this is the number of days in the billing period and multiplied by the number of days of maternity leave. Let us remind you that the number of days depends on the conditions of pregnancy:

140 calendar days - for normal childbirth.
156 calendar days – for complicated childbirth.
194 calendar days – for multiple pregnancy.

The maximum amount of earnings that is used when calculating maternity benefits was 670,000 rubles in 2015, and 718,000 rubles in 2016. Thus, the final calculation will take into account income not exceeding RUB 1,388,000.

Calculation examples

1. Calculation of the amount of benefits without sick leave during pregnancy without complications. IN in this case the standard calculation formula specified above applies.

For example:

Payment amounts for 2 years: 500,000 + 680,000 = 1,180,000 rubles.
Number of days in the billing period: 731 (366 days in 2016).
Calculation: 1,180,000 / 731 × 140 days = 225,991.7 rubles.

2. Calculation of maternity leave with the availability of sick leave during pregnancy without complications. We apply the standard formula, but subtract sick leave days from the number of days in the billing period and do not take them into account in the calculations.

For example: in 2015, sick leave was paid for 10 days.

The amount of payments for 2 years is 540,000 + 610,000 = 1,150,000 rubles.
Number of days in the billing period: 721.
Calculation: 1,150,000 / 721 days × 140 days = 223,300.97 rubles.

3. Calculation of maternity benefits in 2017, taking into account the replacement of the billing period. It is used in cases where the employee is on maternity leave and is expecting another child. The right to replace the billing period is regulated by clause 1 of Article 14 of Law No. 255-FZ.

For example: an employee is on maternity leave for up to 1.5 years. An application has been submitted to change the billing period to 2013 and 2014.

Amount of payments for 2 years taken into account: 470,000 + 510,000 = 980,000 rubles.
Number of days in the billing period: 730.
Calculation: 980,000 / 730 days × 140 days = 187,945.21 rubles.

4. Calculation of maternity benefits for multiple pregnancies. In this case, the number of days in the calculation formula is 194.

For example: a woman is expecting twins.

Amount of payments for 2 years: 550,000 + 605,000 = 1,155,000 rubles.
Calculation: 1,155,000 / 731 days × 194 days = 306,525.31 rubles.

5. Calculation of maternity benefits when the amount of income is above the limit. If the total amount of income during the calculation exceeds the maximum level allowed by law, then the smallest amount is selected.

For example:

Amount of payments for 2 years: 693,000 + 707,000= 1,400,000 rubles. The amount of payments in 2015 is higher than the maximum permissible amount, so we take into account the maximum figure officially allowed in 2015, which is 670,000 rubles.
Number of days in the billing period: 731.
Calculation: 1,400,000 / 731 days × 140 days = 263,720.93 rubles.

6. Calculation of maternity benefits for less than 2 years of experience. For work experience of 1 to 2 years, 1 working year is taken into account, and the number of days in the billing period remains standard - 730 or 731.

For example: an employee has been working at the company since January 15, 2016. In January 2017, she provided sick leave with a maternity leave start date of January 23, 2017.

Amount of payments for 2 years: 0 + 530,000 = 530,000 rubles.
Number of days in the billing period: 731.
Calculation: 530,000 / 731 days × 140 days = 101,504.79 rubles.

7. Calculation of maternity benefits for less than 12 months of service (or less than six months). In this case, monetary compensation is calculated based on the minimum wage (minimum wage). In this case, the actual payment is 40% of the minimum wage established in the region - approximately 3,000 rubles.

For example:

Amount of payments for 2 years: 3000 × 24 months = 72,000 rubles.
Number of days in the billing period: 731.
Calculation: 72,000/731 × 140 days = 13,789.3 rubles.

8. Calculation of maternity leave for the unemployed. An unemployed woman needs to register with the labor exchange and social security authorities. In this case, according to Federal law dated May 19, 1995 No. 81-FZ, she has the right to claim a one-time payment of benefits for registration for early stages pregnancy in the established amount - 581.73 rubles. A woman can also receive a monthly allowance for child care up to 1.5 years in the amount of 2908.62 rubles. If there are two or more children, then the monthly benefit is 5817.24 rubles.

Maternity payments are lump sum allowance, which the expectant mother receives when she goes on sick leave for pregnancy and childbirth. To calculate them, you need to know the employee’s average earnings for the 24 months that preceded the calendar year of going on maternity leave. It is also important to take into account periods of temporary disability, previous maternity leave and other nuances.

The maternity calculator from Kontur.Accounting will help you calculate the amount of maternity payments, as well as the monthly allowance for child care up to 1.5 years. The calculations take into account all current rules and provide explanations. The calculator is free to use.

Select the allowance for calculation, enter your data. The calculator will automatically determine the amount taking into account all restrictions and adjust it if the benefit amount is less than or more than the established minimum/maximum. If necessary, use tips and links to legislative acts.

How the calculator works

The calculator will calculate maternity benefits and monthly child care benefits up to 1.5 years old in three steps.

To calculate maternity benefits, provide data from the sick leave certificate that the employee received at the place of observation of pregnancy at 30 or 28 weeks. To calculate child care benefits for children up to 1.5 years old, enter information about the child. The payment procedure established in 2013 obliges us to exclude periods of temporary disability from two calculation years: they must be indicated in the calculator, if any.
Indicate your earnings for 24 billing months, the regional coefficient (if any) and other parameters that the calculator will request. If the employee’s work experience is less than six months, the system itself will make adjustments to the calculations.
In the third step, the calculator will offer the final calculation of the benefit with explanations.

The maternity leave calculator is part of the accounting service

Russian legislation provides for significant social support for motherhood and childhood. It consists of paying two one-time benefits with a specified amount, paying for a certificate of incapacity for work according to the BiR, and also maternity leave for a child up to one and a half years old. How to calculate maternity payments , This article will tell you what features should be taken into account.

How is maternity money calculated: what does it include?

The source of financing for any maternity benefit is the Social Insurance Fund, therefore the explanations of employers delaying payment and explaining this by the lack of income from the fund are untenable and even illegal. The law also establishes the deadlines during which the calculated amounts must be paid, i.e. it can be noted that the state not only provides maternity support, but also controls its implementation. So, how to calculate maternity payments 2017?

The first benefit, the nature of which is more encouraging than supportive, is a one-time payment for registration during pregnancy up to 12 weeks. Its size is established by law: from 02/01/2017 it increased by 5.4% and it became equal to 613.14 rubles.

Another lump sum benefit is paid at the birth of a baby. To date, it has been set in the amount of 16,350.33 rubles. Both of these payments increase in those areas where increasing regional coefficients apply, for example, in the regions of Siberia, the Urals, and the Far North.

These payments are not calculated because their amount is fixed. We will look in more detail at how to calculate maternity pay based on sick leave, which is issued to the expectant mother at various times (from 27, 28 or 30 weeks of pregnancy).

How to calculate maternity benefits in 2017

The duration of maternity leave, i.e. the number of days of incapacity for work, directly depends on the degree of complexity of the expected birth. It is issued for 140, 156 or 194 days, distinguishing between the prenatal and postpartum periods:

with a normal pregnancy, 140 days (70 days before birth / 70 after);
for complications 156 days (70 days / 86 days);
when giving birth to 2 or more children, 194 days (84 days / 110 days).

How do they count maternity leave in 2017? Legislators have established certain rules for calculation and payment:

maternity money is paid in a single amount, without splitting it into the pre- and postpartum periods;
payment must be made within 10 days after the sick leave was submitted for calculation;
the calculation is made on the basis of average daily earnings, based on the amount of income received during the previous two years of maternity leave. Let's look at how maternity leave is calculated in 2017. For the calculation, select the amounts of income for 2015 and 2016. The law does not prohibit the use of other time periods, for example, 2013 and 2014. It is only important to remember that this choice must be determined by the benefit of the expectant mother;
maximum and minimum limits for benefit calculations are established.

How are the maximum maternity benefits calculated in 2017?

The maximum amount of maternity benefits is determined based on the size of the insurance wages for the year from which the company makes contributions to the Social Insurance Fund. These amounts are established by law: in 2015 – 670 thousand rubles, in 2016 – 718 thousand rubles. The maximum average daily earnings is calculated as the ratio of the amount of the insurance base to 730, where 730 is the number of calendar days for 2 years. In 2017, the maximum average daily earnings was 1901.37 rubles. ((670,000 + 718,000)/730). The total maximum amount of maternity leave is:

at 140 days. – RUB 266,191.78;
at 156 days – 296,613.72 rubles;
at 194 days – 368,865.78 rub.

Maternity money, or more precisely its amount on the certificate of incapacity for work, in this year cannot exceed these values.

Minimum size: according to maternity leave

The basis for calculating the minimum threshold of payments for sick leave is the minimum wage in force at the time of presentation of the document. For example, from February 1, 2017, the minimum wage is 7,500 rubles, therefore, the minimum average daily earnings will be 246.58 rubles. (7 500 * 24 / 730), and the total amount:

RUB 34,520.55 for 140 days of maternity leave;
RUB 38,466.48 in 156 days;
RUB 47,836.52 in 194 days

If a woman’s earnings are below the established minimum values, then sick leave should be paid based on a calculation based on the minimum wage. This rule applies even if the expectant mother works part-time.

From July 1, 2017, the minimum wage is expected to increase, which means that from now on the minimum amount will be 256.44 rubles. (7800 x 24 / 730), and the total amounts are respectively 35,901.60 rubles, 40,004.64 rubles, 49,749.36 rubles.

Art. 14 of Law No. 255-FZ defines in detail how to calculate maternity benefits in different situations.

How are maternity pay calculated in 2017 based on average earnings?

When receiving sick leave for calculation, the accountant selects the employee’s income for 2015 and 2016, excluding payments that are not subject to insurance. These could be:

financial assistance in the amount of no more than 4 thousand rubles;
payment of sick leave, including for employment and labor;
payment of state benefits and compensation;
reimbursement of expenses when using personal property for production purposes (for example, wear and tear of vehicles);
one-time premiums that are not included in the income on which insurance premiums are calculated.

In a word, the amount of average daily earnings should include all payments that make up the insurance base.

Let’s say it is necessary to calculate the amount of benefits for a bank account from February 20 to July 9, 2017. The amount of payments was:

in 2015 – RUB 320,300/365 days, incl. sick leave paid for 15 days/RUB 16,900;

in 2016 – 410,200 rubles/366 days, incl. payment of financial assistance 4,000 rubles.

Calculation of average earnings per day:

(320,300 + 410,200 – 16,900 – 4,000) / (365 + 366 – 15) = 991.06 rubles.

The resulting value is not lower than the minimum and not higher than the maximum threshold, and it is used for calculation.

991.06 x 140 = 138,748.40 rubles. – maternity pay for sick leave.

Parental leave: how to calculate maternity payments in 2017

BiR benefits also include paid leave to care for a child up to one and a half years old, calculated as 40% of average earnings. It can be issued not only by the mother, but by the spouse or other family member caring for the child. Maximum and minimum limits are set for these payments. Let's look at how to calculate maternity, or more precisely, care payments:

maximum amount - from the maximum average earnings 1901.37 x 30.4 (average monthly number of days) x 40% = 23,120.66 rubles;
minimum – 3,065.69 rubles. for caring for the first child, 6,131.37 for the 2nd and subsequent ones.

Using the example presented, we will calculate the total amount of care leave. It is issued from the day following the end of the period of incapacity for work. In our example, the sick leave ends on July 9. Let’s assume that the date of birth is May 1, 2017, therefore, the child will turn 1.5 years old on November 1, 2018.

How are maternity benefits calculated for child leave:

from July 10 to July 31 – 22 days. 991.06 * 22*0.4 = 8,721.33 rubles;

from August 1, 2017 to October 31, 2018 – 15 months (991.06 * 30.4) * 0.4 * 15 = 180,769.34 rubles;

for November 1, 2018 – 991.06 * 0.4 = 396.42 rubles.

The total amount for child leave will be 189,887.09 rubles.

All benefit amounts are paid in full, since they are not subject to personal income tax.

Maternity leave(B&R, in common parlance it’s just decree) is a social guarantee for working women, as well as for those undergoing military or equivalent contract service. It is provided to pregnant women so that they can prepare for childbirth, and after the birth of the baby, relax, recover and spend time with the newborn.

The right to maternity leave is enshrined in Art. 255 of the Labor Code (LC) of the Russian Federation (No. 197-FZ of December 30, 2001). The law states that the decree is accompanied by the payment of social insurance benefits.

Birth leave is provided for both natural (born) children and adopted children under the age of 3 months.
Do not confuse maternity leave (maternity leave) and parental leave for a child up to 1.5 years old. In a legal sense, these are completely different periods.

A special feature of maternity leave in Russia is that it can be taken out by: only woman.

Sometimes they write or say that dad can be put on maternity leave. This implies maternity leave, but not according to BiR.
According to Art. 123 of the Labor Code of the Russian Federation, during the period of his wife’s maternity leave, a man can only be granted out of turn annual paid leave.

New law dated June 29, 2015 No. 201-FZ introduced changes to the conditions for granting maternity leave for fixed-term employment contract. If previously the employer was obliged to extend the contract with the employee only for the period of pregnancy until the birth of the child, then now a woman is provided with the law postpartum leave, which gives her the right to receive maternity benefits in full (for 140, 156 or 194 days of maternity leave).

How many weeks does it take to register?

The period during which a woman can legally go on maternity leave is 30 weeks. To go on vacation, you need to obtain maternity leave from a doctor. The document will indicate the start and end dates of the maternity leave.

In some cases, they are installed other terms registration of maternity leave:

27 weeks - for expectant mothers living in a certain area contaminated due to the accident at the Chernobyl nuclear power plant, the Mayak plant and some others.
28 weeks - for multiple pregnancy.
If a woman has premature birth between 22 and 30 weeks - from the day of birth.

An obstetrician-gynecologist does not have the right to open a sick leave later than the beginning of the 30th week of pregnancy. However, the woman herself has the right to go on maternity leave later - this must be indicated directly in the application for this leave.

In particular, it may be in the interests of a woman to postpone the start date of maternity leave - if it falls at the end of the year, it is sometimes more advisable to postpone it at the beginning of next year despite several lost days subject to paid sick leave. This is done to be used as a calculation current calendar year- as a rule, more profitable in terms of earnings.

How many days does it take by law?

According to Art. 7 of the Law on State Benefits No. 81-FZ of May 19, 1995, as well as others regulatory documents, the duration of maternity leave in 2018 may vary. The number of days of maternity leave depends on the woman’s place of residence and work, the characteristics of childbirth, and the number of children born.

Holiday according to the BiR is divided into two conditional parts - prenatal and postnatal. The number of days for each of them is counted by a gynecologist from the expected date of birth.
If the child is born earlier, the woman will still be provided with total number of days maternity leave.

Below is the duration of labor and labor leave before and after childbirth for different categories of women.

Maternity leave table

Terms	Duration of maternity leave in days
Terms	Before birth	After childbirth	Total
Normal course of pregnancy and childbirth	70	70	140
The same for women living or working in areas contaminated after the Chernobyl accident, the Mayak plant or the dumping of waste into the river. Techa (hereinafter - in the contaminated area)	90	70	160
Normal pregnancy, complicated childbirth	70	86	156
The same for women living or working in the territory of the “Chernobyl zone”	90	86	176
Premature birth (between 22 and 30 obstetric weeks)	0	156	156
Multiple pregnancy diagnosed before 30 weeks	84	110	194
Multiple pregnancy diagnosed at birth	70	124	194

For pregnant women who live or work in contaminated areas, maternity leave extended by 20 days due to the prenatal period. In accordance with Law No. 1244-1 of May 15, 1991, during this period, their health improvement is provided outside the pollution zone before childbirth.

For a woman, adopting a baby at the age of up to 3 months, the duration of maternity leave may be shorter:

The leave begins to count from the day the court decision on adoption comes into force.
Maternity leave lasts until 70 calendar days after the birth of the baby (or up to 110 days after the birthday of the adopted twins).

Registration of maternity leave

To go on maternity leave, a pregnant woman must provide her employer with sick leave from an obstetrician-gynecologist and write statement about your desire to take leave under the BiR. It is important for the employee herself to take maternity leave for two reasons:

to receive financial assistance benefits;
to follow her persisted workplace for the duration of maternity leave, as well as subsequent child care up to 3 years.

In exchange for the application and sick leave provided by the woman, the HR department issues her a notification receipt for the receipt of documents (written in free form, the second copy remains with the organization).

The start date of maternity leave may coincide with that indicated on the certificate of incapacity for work, or it may be postponed to a later period (only at the request of the woman and her application). At the same time, the maternity leave itself will not be postponed to a later date, but will be shortened, since it will end no later than the date indicated on the sick leave.

Maternity sick leave

A certificate of incapacity for work is issued on official letterhead, approved by order of the Ministry of Health and Social Development dated June 29, 2011 No. 624n. It is a document of strict accountability and has a unique number. The first part of the form is completed in medical institution , second (for calculating maternity benefits) - employer women.

Basic requirements for filling out sick leave (applicable to both the doctor and the employer):

The cells are filled with large printed Russian letters and numbers, which should not extend beyond the cell.
Notes can be made on a printer or written by hand with a black gel, fountain or other pen (but not a ballpoint).
Any blots, cross-outs and mistakes are prohibited. Even with one crossing out, you need to change the form and rewrite everything again.
The name of the employing organization can be written in full or abbreviated form (if such a form is provided for in the constituent documents).
If the inscription (name of the enterprise, surname of the doctor, etc.) does not fit on the line, it is simply interrupted in the last cell.

The employer must carefully check the correctness of filling out the sick leave, because the Social Insurance Fund may not accept an incorrectly filled out document. Correctly and finally filled out sick leave is transferred to the accounting department for calculating benefits according to the BiR.

If an error is detected, the certificate of incapacity for work is returned to the woman, who must re-apply to the medical institution for a new document.
An incorrect name of the insured organization is not considered an error, because the FSS can recognize it by its registration number.

Application for maternity leave

The application is the main basis for starting maternity leave. It is written in free form and registered with the employer. There is no approved application form. Some information must be included in the document. These include:

Details of the organization, full name of the head.
Full name of the employee without abbreviations (you can also indicate your position).
Details of the identity document.
Information about the place of registration and residence.
Please provide leave according to the BiR.
Please pay maternity benefits and a one-time benefit when registering in the early stages of pregnancy (optional).
Desired method of receiving benefits, card details.
Number and date of sick leave according to BiR.
The employee’s signature, surname and date of filling out the application.

Staying on maternity leave is the basis for granting a woman maternity benefits. In this case, most often one combined application is filled out - both for vacation and for sick leave payments for it.

Order for maternity leave

After the woman’s place of work has received an application and sick leave, the enterprise’s personnel department forms order on granting maternity leave. The form of the document is not clearly regulated by law; it can be taken as a basis unified form No. T-6 or develop your own.

The order must contain the following information:

name of the insured organization;
date and document number;
Full name of the employee, personnel number, name of her position and structural unit;
type of leave (maternity leave);
grounds for granting a maternity leave;
start and end dates of vacation, its duration;
Full name of the head of the organization, his signature.

Employee reads the order without fail, signed and dated. Ideally, she is provided with a copy of the document. After this, it is written on the order that it is sent to the employee’s personal file.

Based on the order, data on maternity leave is entered into the personal card (Form No. T-2) of the employee. The fact that a woman is on labor and employment leave is reflected in the working time sheet (form No. T-12 or any other established by the organization).

How is maternity leave paid?

Birth leave is paid in full, from the first to last day. The benefit is transferred at one time on the woman's account for the entire period.

The main criteria for calculating payment for maternity leave:

For each full month of maternity leave, a woman is entitled to an amount equal to 100% of the average monthly earnings in the organization for the last two calendar years (Article 11 of Law No. 255-FZ of December 29, 2006).
With very little or no earnings, as well as with work experience in the organization of up to 6 months. calculation and payment are made according to the current minimum wage (minimum wage). From 02/01/2018, the minimum wage is 9,489 rubles, but increasing regional coefficients are applied to this figure.
The maximum payment amount is regulated using the bases for calculating insurance premiums. The employee’s income for a certain year is compared with their values.

If there are several employers for whom a woman has been working for more than two years, maternity leave is paid each of them. At the same time, child care benefits can only be issued to one of the policyholders.

Maternity leave is paid only if sick leave has been provided no later than six months after the end of maternity leave. Otherwise, a woman may have to prove her right to B&R benefits in court.

Maternity leave calculation

Calculation of maternity benefits for vacation accounting is carried out enterprises (or employees of the Social Insurance Fund, if there is a pilot project in the region "Direct payments") according to the established method. The following data is taken into account:

A woman’s total earnings for the two calendar years preceding her start on maternity leave. For those whose maternity leave begins in 2018, the estimated years will be 2016 and 2017.
Length of the billing period (in 2016-2017 - 731 days).
The number of days “lost” from the calculation period due to sick leave, parental leave, etc.

Maternity leave is calculated in the following sequence:

the exact number of days in the billing period is calculated (from 731, “outlier” periods of time are subtracted);
the average daily earnings are found (the total income for two years is divided by the number of days calculated in the previous paragraph);
is the size lump sum payment(average daily earnings are multiplied by the number of days of maternity leave, which is taken from sick leave).

The amount of the benefit must fit within certain limits. In 2018, for 140 days of vacation minimum maternity benefit is 43,615.65
rub. (based on RUB 9,489 for each full month), maximum- RUB 282,106.70

Online FSS calculator

An online calculator on the FSS website will help make calculations easier and pre-calculate the amount a woman can count on after going on maternity leave. It is based on the above method for calculating maternity leave. This is exactly how the amount of an accountant’s allowance is calculated at the enterprise and at the Social Insurance Fund.

You need to fill out the fields carefully:

Type of disability (pregnancy and childbirth).
Enter the dates of the period of incapacity indicated on the sick leave.
If a woman has been on maternity leave during the past two calculation years, she can replace the calculation years.
In the “Calculation Conditions” enter the earnings amounts for 2016-2017. (or other billing period), the number of days excluded from the calculation, carefully check the boxes.
You can pay attention to the column “Work experience” only if the length of service does not exceed six months in a given organization.

Payment for maternity leave

Payment of maternity leave is made from the Social Insurance Fund (SIF). In general, the process occurs in the following sequence:

Woman writes a statement to the employer for maternity leave and benefits.
The deadline for making a decision at the place of work on paying for vacation and calculating maternity benefits - in the general case 10 calendar days.
A certain period of time is allotted for the transfer of money. The employer must transfer funds on the first day of salary payment along with wages for other employees.
The employer (the policyholder) initially pays the money from your own funds, and only then the FSS reimburses him for the payment by reducing the insurance premiums payable and/or paying compensation.
In some constituent entities of the Russian Federation, where the “Direct Payments” project operates, leave is paid to the woman directly from the territorial body of the Social Insurance Fund (although the application for maternity leave is still written to the employer, its calculation and payment is carried out by social insurance workers). At the same time, the Social Insurance Fund has the right to pay for maternity leave until the 26th of the month, following the filing of an application for maternity leave.

Along with maternity benefits, you can apply for a one-time benefit, which is issued upon early registration with a medical institution. Its size in 2018 is 628.47 rubles. To receive this amount, the employee must provide the employer with a certificate from the antenatal clinic and write a corresponding application.

Conclusion

Maternity leave (maternity leave) is required workers, students and employees women. Its duration ranges from 140-214 days. In a normal situation goes on maternity leave at 30 weeks pregnancy. To do this, you need to register sick leave at the antenatal clinic and provide it to the employer (in educational institution, at the place of duty) and write a leave application.

The maternity period is paid in the amount 100% of average monthly income women. Payment is transferred once during the entire vacation period under the BiR at the expense of a woman. Maternity benefits are paid to female employees for whom the employer pays insurance premiums.

The calculation of maternity benefits (maternity benefits) in 2016 is determined by the Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” in new edition dated December 31, 2014. We present to your attention how to calculate maternity benefits + examples.

From January 1, 2016, maternity pay is calculated according to uniform rules. Let us remind you that until the beginning of 2013 you could choose either old way calculation of average earnings (for the last year) and new ones (for the two previous years).

Current rules

Maternity payments in 2016 are calculated based on average earnings expectant mother, calculated for the two years preceding the year of maternity leave. Average daily earnings for calculating maternity benefits are calculated by dividing the total accrued earnings by the number 730.

It is important that maternity benefits cannot be less than the minimum monthly wage. The maximum benefit amount cannot exceed 1,772.60 rubles per day of vacation (248,164 rubles for 140 days) for all regions of the Russian Federation.

If a woman’s total insurance experience (period of official employment) is less than 6 months, maternity benefits are accrued at minimum size regardless of the income received.

Before starting the calculation, you must consider the following:

point No. 1. There is such a thing as the maximum value of the base for calculating insurance premiums. This value changes annually and is: in 2015 - 670,000, in 2014 - 624,000, in 2013 - 568,000, in 2012 - 512,000, in 2011 - 463,000, in 2010 - 415,000. When calculating maternity benefits, all the woman’s income for year, but not more than the specified value. i.e., for example, if Ivanova’s income in 2014 was 650,000 rubles, then the amount of 624,000 rubles is taken into account.
point No. 2. Excluded periods. These include: periods of temporary disability (sick leave), parental leave, BIR leave (maternity leave). To determine the average daily earnings for 2 calendar years, the amount of income received is divided by 730 (or 731 if leap year) minus the days that belong to the excluded periods.
point No. 3. If during the billing period (when going on maternity leave in 2016, this is 2014-2015) a woman was on maternity leave, she has the right to replace one or both years with others if this leads to an increase in the amount of the BIR benefit.

Calculation procedure:

We decide which years we take into account for maternity benefits based on point No. 3.
We calculate the amount of accruals for each year, with the exception of payments for sick leave and other payments from which contributions to the Social Insurance Fund were not calculated. Income from previous employers is also taken into account; for this you will need to provide a certificate of income to your current employer.
P We check point No. 1, if the income for the accounting year exceeds the specified amount, we take the maximum value. Let's sum up the income for both years.

We divide the resulting amount by (730 MINUS excluded periods, point No. 2).
We received the average daily wage. To calculate the amount of maternity leave, it is enough to multiply it by the number of days of vacation (140 days - normal pregnancy, 156 - complicated childbirth, 194 - multiple pregnancy). However, if your daily earnings are less than 203.97 or more than 1772.60, use the minimum/maximum value.

Example of calculating maternity benefits

Ivanova’s maternity leave began in March 2016. At the same time, until May 1, 2014, she was on maternity leave, and in 2015 she used 10 days of sick leave. To calculate the amount of maternity benefit you must:
Calculate the amount of official income at your place of work for 2014 and 2015. For 2014, the amount of income was 250 tr. for 2015 - 678 tr.
Income for 2015 exceeds the limit, so we get the amount of 250,000 + 670,000 = 874,000 rubles.
Excluded periods are parental leave and sick leave: 121+10=131 days.
We calculate the average daily earnings as 920,000 / (730 - 131) = 1,535.89 rubles.
Daily earnings do not exceed the maximum amount of 1,772.60 rubles, so we multiply the resulting figure by the number of vacation days. 1535.89*140= 215024.6 rubles.
Because In 2014, Ivanova was on maternity leave; she has the right to replace this year with any previous one if this leads to an increase in the amount of maternity leave.